As is the case for any other corporation, the FICA tax is imposed only with respect to employee wages and not on distributive shares of shareholders. Although FICA tax is not owed on distributive shares, the IRS and equivalent state revenue agencies may recategorize distributions paid to shareholder-employees as wages if shareholder-employees are not paid a reasonable wage for the services they perform in their positions within the company.

This saves me a few thousand dollars a year in taxes, and is a Good Idea for anyone with a small business. There are many things like this, because there are many laws and more loopholes, and boy howdy it would be nice to have someone point them out for you. You are sensing that a logo is coming.

Rick Hoeg hung out his own shingle recently after working in big law for a decade, and specializes in helping people start, organize, operate, fund, and expand their businesses. His small firm has clients including a national pizza chain and a major video game publisher, plus an array of university professors, entrepreneurs, and licensees. Hit up hoeglaw.com or Rick himself at [email protected], or read his blog(!) Rules of the Game.

Maybe he's good. Show this to your local Ohio State or Michigan State fan the next time they foam at the mouth about Jabrill Peppers:

More importantly for your purposes this video offers some clear explanations of how Michigan's defense is structured. Editor Brett Kollman makes an assumptions about why Don Brown put Peppers where he is that are incorrect—it's not because Ben Gedeon is slow, it's because that's how he's run his defense forever—but otherwise it's a definitive assessment of Peppers. Spoiler: he's good at football.

I got dibs on the swooping motions. Basketball is looking to fill its 13th scholarship spot with somebody, whether it's Mo Bamba or a transfer or an out-of-nowhere late recruit. Transfer options keep popping up, with former Wright State PG Mark Alstork currently the hot name. Alstork's going somewhere, whether it's the NBA or a grad transfer. He says he's mostly focused on the NBA...

“I’m really taking it as I’m going to the NBA draft and NBA team workouts and potentially get signed or get drafted that’s what I’m going to do,” he told the Free Press Tuesday. “But if not, I just want to have my options open and that’s why I got my release papers.”

Michigan is an option because Billy Donlon was Alstork's head coach a year ago. Here's a surprisingly comprehensive and informative highlight reel for a guy from Wright State:

Not bad, and the ORTG is easily explained away: Alstork shouldered huge usage this year. His 34.7% usage rate was seventh nationally, so there's a lot of Dion Harris "oh shit, there's no more shotclock and my teammates are bad" shots in there. This is why he has a post-like 23 TO rate and shot just 41% inside the arc this year. Those numbers were 13 and 48 the previous year when Alstork had a still-heavy but not absurd 25% usage rate.

Upsides seem considerable: he's 6'5" and should be plug and play in Donlon's defense. He shot 84% from the line and 38% from three, so he's clearly got Beilein-level shooting chops. He had a Waltonesque DREB rate, and got to the line a bunch. I'd take him in a second.

Barrett is a MAAR-style late riser currently with just one D-I offer in hand, that from Tulane. Beilein's done well with guys like that recently, but with Simpson and Eli Brooks already young PG sorts it seems like a grad transfer is a better fit than a freshman. Barrett spent a couple years at Findlay Prep, one of those basketball factories, before a grad-year transfer to Montverde Academy, another one of those basketball factories, so he's no doubt been scouted up and down and passed over by everyone. That's not great; by contrast MAAR just hung out at his high school getting ignored.

Forward D.J. Wilson's game flourished down the stretch to the point that the NBA seems like a foregone conclusion, and that's a heavy blow, at least relative to the opportunity cost of a fully realized Wilson back on a college floor for one more season.

FWIW, I don't think that's any inside information of Eamonn Brennan has, but rather an assumption—"seems like a foregone conclusion." I haven't heard anything's changed. The status quo is that Michigan expects both Wilson and Wagner back but they'll submit their names to the NBA, as one does.

One mitigating factor. This is a quibble in a Jourdan Lewis scouting report I otherwise almost entirely agree with, but cumong man:

Struggles with bigger receivers. Gave up 109 yards on seven catches to Michigan State’s Aaron Burbridge in 2015.

On 19 targets. Struggling is a bit much. It is true that NFL QBs are going to be able to hit the windows Lewis's lack of size provides more frequently and he'll probably be best as a nickel guy. I just have to defend the man's honor for that game.

The 6-foot-3 sophomore from Cass Tech High School amazed Michigan's staff with how quick his feet were and how well Onwenu was able to use his weight and power without grinding to a halt. Jim Harbaugh and company were focused on letting Onwenu adjust to the college game, get his feet wet, learn the ropes. The weight, surprisingly, wasn't a concern.

It's still not, really. But that didn't stop Onwenu from dropping 15 pounds this offseason -- down to around 360 -- to help him polish up some of that footwork. He moved extremely well for a 375-pounder. Imagine what he might be able to do at 360 -- or less?

"I think I want to get lower, just for my health. I don't really have a target, but just want to get lower," Onwenu said last week. "I move better."

Business at Weatherguard Inc., has become somewhat more normal since phone calls with a Kentucky area code were blocked. Little business got done last week after around 25,000 contacts were made through social media after Higgins officiated the Kentucky-North Carolina game, which the Wildcats lost by two points.

He’s still dealing with the fallout from those thousands of negative emails and phone calls and the reviews on Weatherguard’s Facebook page that dropped its rating from 4.8 to 1.2. It’s back up to 3.0, but that’s still not good when weighed against the competition, Higgins said.

He’s also got the unseen victims to take care of — his wife and family, some of whom wanted him to stop officiating after 28 years, and his employees. They were nervous and a little shaky, Higgins said, driving around the Omaha area in company trucks after everything they’d heard.

False reports were even filed with the Better Business Bureau, using names such as Adolph Rupp, the legendary former Kentucky coach, and Calipari John, a reversal of the current Kentucky coach’s name.

1) It's a miracle this has not happened to TV Teddy. 2) It was always going to be Kentucky fans. 3) Why does a ref who worked the Final Four have to have a side hustle? Or, rather, why is refereeing a side hustle for a guy working a billion-dollar tournament?